BCTA: Brownfields Credit Transfer Application (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form BCTA is an application to transfer, sell, or assign a Brownfields tax credit. It reports the unused credit eligible for transfer, the amount being transferred, the purchaser’s payment, and information about the parties and credit certificate. As of May 1, 2025,
Who files this form
A taxpayer or nonprofit organization intending to transfer, sell, or assign a Brownfields credit must submit information to the Massachusetts Department of Revenue (DOR) describing the credit amount eligible for transfer and how it should be allocated.
The person or organization transferring the credit is called the transferor. The recipient is called the transferee.
When it's due
For the 2025 Form BCTA:
- May 1, 2025: Starting on this date, all Brownfields Credit Transfer Applications must be submitted through MassTaxConnect. This is a submission-method change, not an application due date.
- August 5, 2028: To qualify for the credit, the taxpayer must commence and diligently pursue the relevant environmental response actions on or before this date.
- January 1, 2029: Net response and removal costs must be incurred before this date.
The last two dates are credit-qualification limits stated in the 2025 form's instructions. The text does not state an application filing deadline.
What you'll need
Have these documents ready:
- A copy of Form BCC, which must be uploaded with the application.
- The original Brownfields credit certificate issued by DOR.
- A completed transfer application, signed by the transferor to acknowledge the sale, unless the member-transfer exception applies.
You will also need:
- The transferor's and purchaser's names, tax identification information, and mailing addresses.
- The transferor's entity type and contact person's details.
- The DOR certificate number and expiration date.
- The unused credit amount from line 1 of Form BCC, the amount being transferred, and the amount paid by the purchaser.
The form includes a declaration, signature fields, and a notary section.
How to file
Submit the application through MassTaxConnect. Log in to your account, complete the application, and upload the documents. Paper submissions will not be accepted.
When completing the application:
- Enter the DOR certificate number and expiration date.
- Enter the total credit being transferred in Section 1.
- Enter the amount paid by the recipient in Section 2.
- Enter the credit eligible for transfer on line 1. This is the amount on line 1 of Form BCC that the taxpayer or transferor has not used.
- Complete the applicable acknowledgment and declaration signatures.
Common mistakes
- Sending a paper application. The form warns that applications must be submitted through MassTaxConnect and that paper submissions will not be accepted.
- Leaving out Form BCC. A copy must be uploaded with the application.
- Signing in the wrong order when using a power of attorney (POA). The instructions say the POA must obtain the transferor's signature for the seller acknowledgment before signing the declaration and submitting the sale request.
Questions people ask
What costs does the Brownfields credit cover?
The credit is available to nonprofit organizations and taxpayers subject to tax under MGL chapters 62 and 63 for eligible costs of removing oil or hazardous materials. The property must be owned or leased by the taxpayer for business purposes and located in an economically distressed area.
What if a partnership or S corporation transfers the credit to its members?
A separate transfer application must be completed for each member showing that member's apportioned credit. The seller acknowledgment is not required. Only the declaration must be signed by the General Member.
What does the recipient need when claiming the credit?
DOR will issue a certificate showing the credit amount received. The recipient must attach that certificate to each tax return on which the credit is claimed.
Can the credit be transferred before cleanup requirements are met?
DOR will not recognize a transfer, sale, or assignment before all listed compliance requirements are met. The credit can only be claimed after the transferor has achieved and maintained a permanent solution or remedy operation status. Before the credit is claimed, the transferor must file a response action outcome statement or remedy operation status submittal with the Department of Environment Protection.
Who can answer application questions?
The submission notice lists the Credit Unit at 617-887-6970 or Credits@dor.state.ma.us. The instructions included in the form list the Brownfields Credit Unit at 617-887-6978.